The tariff classification of footwear from Thailand

N325376 May 9, 2022 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Ms. Delores Combs-Barnes Georgia Foot Care Inc 4704 Chateau Forest Way Hoschton, GA 30548 RE: The tariff classification of footwear from Thailand Dear Ms. Combs-Barnes: In your letter dated April 10, 2022, you requested a tariff classification ruling. You have submitted descriptive literature and photographs. No sample was submitted with this ruling request. The photographs of a footwear style, identified as Mary K 39, show a closed-toe/closed-heel, below-the-ankle, woman’s, Mary Jane-style shoe. The external surface area of the upper (esau) is predominantly leather. The shoe has a strap with a hook and loop closure on the lateral side. You state the shoe has thick and flexible EVA midsoles, a deep heel cup, and an extra deep toe box. The anti-slip outer sole is made of rubber or plastics. The F.O.B value provide is $21.00 per pair. A classification under subheading 6404.19.9060 Harmonized Tariff Schedule of the United States (HTSUS), the provision for footwear with textile uppers and rubber or plastic outer soles, was suggested. We disagree. The constituent material of the upper is leather and will be classified accordingly. The applicable subheading for the woman’s style Mary K 39 will be 6403.99.9065, HTSUS, which provides for Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50 /pair: other: other: for women: other. The rate of duty will be 10 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division